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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Kontigensi: Jurnal Ilmiah Manajemen
Darmansyah Darmansyah
Universitas Pancasila, Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Mathematics Social Sciences

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Analysis of The Influence of Religiusity, Legal Awareness, and Education on Tax Reduction Zakat with Profit Quality as Moderation Muhammad Saddam; Syahril Djaddang; Darmansyah Darmansyah; Herman Rustandi
Kontigensi : Jurnal Ilmiah Manajemen Vol 11 No 1 (2023): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v11i1.330

Abstract

This study examines the influence of religiosity, legal awareness, and education on tax reduction zakat, with profit quality as a moderator. The data was collected from 70 respondents, and the statistical analysis was conducted using multiple regression analysis and moderated regression analysis. The results show that religiosity, legal awareness, and education have a significant positive effect on tax reduction zakat. Furthermore, the study finds that profit quality moderates the relationship between religiosity and tax reduction zakat. However, the study finds no significant moderation effect for legal awareness and education on the relationship between tax reduction zakat and profit quality. This study provides insights into the factors that influence tax reduction zakat and the role of profit quality in moderating the relationship between religiosity and tax reduction zakat. The findings may be useful for policymakers, tax authorities, and companies in developing strategies to improve tax compliance and zakat payment.
Decoding Ethereum's Brand Personality via YouTube Content Analysis Janfry Sihite; Arissetyanto Nugroho; Zulkifli Zulkifli; Yuli Harwani; Darmansyah Darmansyah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p35-46.2026

Abstract

Purpose: This study examines Ethereum’s brand identity as a decentralized blockchain platform, focusing on how its narrative is co-created and negotiated within the YouTube ecosystem and its implications for market positioning and investor behavior.Research Methodology: A quantitative content analysis and text mining approach was applied to 355 English-language YouTube video descriptions using WordStat software, Brand Personality, sentiment analysis, Term Frequency–Inverse Document Frequency (TF-IDF), Named-Entity Recognition (NER), and hierarchical cluster analysis.Results: The findings show that competence is the dominant brand personality trait (52.48%), followed by excitement (28.37%). Sentiment analysis reveals balanced polarity, with 50.37% negative and 49.63% positive sentiments. Ethereum’s brand narrative is strongly shaped by financial and institutional adoption discussions.Conclusions: Ethereum’s co-created brand identity reflects technological competence and speculative excitement. Without centralized marketing control, YouTube intermediaries influence brand narratives by transforming technical blockchain concepts into financial investment narratives.Limitations: The study focuses only on textual metadata from English-language YouTube videos and does not include visual content or cross-cultural perspectives.Contributions: This study extends digital marketing and decentralized finance research by applying brand personality theory to Decentralized Autonomous Organizations (DAOs) and digital assets.
Co-Authors Arissetyanto Nugroho Djaddang, Syahril Herman Rustandi Janfry Sihite Muhammad Saddam Yuli Harwani Zulkifli Zulkifli